머리말 / 3
제1장 총설 ··························································································9
1－1 세무회계와 세무회계학 ·································································9
1－2 법인세의 과세소득 ····································································17
1－3 납세의무자 ············································································20
1－4 사업연도와 납세지 ····································································21
제2장 법인세의 계산구조 ·········································································27
2－1 개요 ··················································································27
2－2 세무조정 ··············································································29
2－3 소득처분 ··············································································35
2－4 각 사업연도 소득에 대한 법인세 계산구조 ···········································45
2－5 세무조정계산서 ·······································································46
제3장 익금항목과 익금불산입항목 ·······························································55
3－1 익금항목 ··············································································55
3－2 익금불산입항목 ·······································································66
3－3 의제배당 ··············································································76
3－4 배당소득에 대한 이중과세의 조정 ····················································84
제4장 손금항목과 손금불산입항목 ·······························································91
4－1 손금항목 ··············································································91
4－2 손금불산입항목 ·······································································93
4－3 인건비 ················································································95
4－4 세금과 공과금 ·······································································100
4－5 과다경비 및 업무무관비용 ···························································106
제5장 접대비 ····················································································111
5－1 접대비의 개념과 범위 ·······························································111
5－2 접대비의 세무조정 ···································································114
5－3 접대비의 손금귀속시기 ······························································118
5－4 자산으로 계상한 접대비의 한도초과액 ···············································120
5－5 현물접대비의 평가 ···································································121
제6장 기부금 ····················································································123
6－1 기부금의 범위 ·······································································123
6－2 기부금의 종류 ·······································································125
6－3 기부금의 손금산입한도액 ····························································128
6－4 기부금의 손금귀속시기 ······························································133
6－5 현물기부금의 평가 ···································································134
제7장 지급이자 ··················································································137
7－1 채권자가 불분명한 사채이자 ·························································137
7－2 비실명 채권ㆍ증권의 이자 ···························································138
7－3 건설자금이자 ········································································139
7－4 업무무관자산 등에 대한 지급이자 ···················································143
제8장 손익의 귀속사업연도 ·····································································149
8－1 일반원칙 ·············································································149
8－2 거래형태별 손익의 귀속사업연도 ····················································150
제9장 자산의 취득가액과 자산ㆍ부채의 평가 ··················································167
9－1 자산의 취득가액 ·····································································167
9－2 자산ㆍ부채의 평가 ···································································174
9－3 재고자산의 평가 ·····································································176
9－4 유가증권의 평가 ·····································································181
9－5 외화자산ㆍ부채의 평가 ······························································185
제10장 감가상각비 ················································································189
10－1 감가상각자산 ·······································································189
10－2 감가상각의 결정요소 ·······························································191
10－3 감가상각의 방법과 상각범위액 ·····················································202
10－4 감가상각비의 시부인계산과 세무조정 ···············································206
제11장 충당금과 준비금 ···········································································225
11－1 퇴직연금충당금 ·····································································226
11－2 대손금과 대손충당금 ·······························································233
11－3 일시상각충당금 ·····································································244
11－4 구상채권상각충당금 ································································253
11－5 준비금 ·············································································254
제12장 부당행위계산의 부인 ·····································································257
12－1 의의 ················································································257
12－2 부당행위계산부인의 적용요건 ······················································257
12－3 부당행위계산부인의 판단기준(시가) ·················································261
12－4 부당행위계산의 부인과 관련된 세무조정 ···········································262
제13장 합병 및 분할 등에 대한 특례 ····························································273
13－1 합병에 대한 특례 ··································································273
13－2 분할에 대한 특례 ··································································280
13－3 물적분할 및 현물출자에 대한 특례 ·················································289
13－4 기타 합병 및 분할 관련 특례 ······················································294
제14장 과세표준과 세액의 계산 ··································································299
14－1 과세표준의 계산 ···································································299
14－2 산출세액의 계산 ···································································304
14－3 세액감면 ···········································································309
14－4 세액공제 ···········································································311
14－5 최저한세 ···········································································323
14－6 가산세 ·············································································327
14－7 기납부세액 ·········································································336
제15장 법인세의 납세절차 ········································································341
15－1 법인세의 신고 ······································································341
15－2 법인세의 납부 ······································································342
15－3 결정과 경정 ········································································342
제16장 그 밖의 법인세 납세의무 ································································347
16－1 비영리법인의 각 사업연도 소득에 대한 법인세 ····································347
16－2 청산소득에 대한 법인세 ····························································352
16－3 각 연결사업연도의 소득에 대한 법인세 ············································356
찾아보기 ···················································································374
